1.audit 审计 T)C
2.attestation 鉴证 3b&W=1J
3.credibility 可信赖程度 L
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4.audit of financial statements 财务报表审计 |e< U %v
5.agreed-upon procedures 执行商定程序 q',a7Tf:
6.high levels of assurance 高水平保证 xBw"RCBz^
7.compilation 编制 +^69>L2V
8.reliability 可靠性 1~`gfHI4
9.relevance 相关性 ]hf4= gm
10.professional skepticism 职业谨慎 gwqK`ww
11.objectivity 客观性 )d.7xY7!
12. professional competence 专业胜任能力 ptDA))7M/
13.Senior/CPA-in-charge 项目经理 SiBbz4
14.audit engagement letter 业务约定书 $!vi:+ED
15.recurring audit 连续审计
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16.the client 委托人 to?"{
17.change CPA 更换注册会计师 F 1zc4l6
18.the existing CPA 现任注册会计师 v<c Hx/
19.the successor CPA 后任注册会计师 LB{a&I LG
20.the preceding CPA前任注册会计师 fglZjT
21.issue the audit report 出具审计报告 `UJW:qqW
22.expert 专家 \U-5&,fP
23.the board of directors 董事会 EEo+#
24.knowledge of the entity‘ s business 了解被审计单位情况 =:0(&NCRq
25.assess material misstatement risks评估重大错报风险 [c W
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L+kS8D<
27.a general knowledge of —— 初步了解―――的情况 *{Z!m@?
28.a more knowledge of—— 进一步了解的情况 =H?Nb:s
29.the prior year‘s working papers 以前年度工作底稿 :YI>AaYWDO
30.minutes of meeting 会议纪要 C4cg,>P7
31.business risks 经营风险 $7bmUQ|
32.appropriateness 适当性 U&/S
33.accounting estimate 会计估计 AdYQhF##
34.management representations 管理层声明 Lul?@>T
35.going concern assumption 持续经营假设 0ND
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36.audit plan 审计计划 bG&qgbN>
37.significant audit areas 重点审计领域 o{Ep/O`
38.error 错误 7>mYD3
39.fraud舞弊 Z)&HqqT3p
40.modified or additional procedures 修改或追加审计程序 ?-Z:
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41.misappropriation of assets 侵占资产 j,-7J*A~
42.transactions without substance 虚假交易 !'MD8
43.unusual pressures 异常压力 68>zO%
44.the suspected noncompliance 涉嫌存在违法行为 N|)V/no 6
45.materialiy 重要性 _
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46.exceed the materiality level 超过重要性水平 N} h%8\
47.approach the materiality level 接近重要性水平 "|%fAE
48.an acceptably low level 可接受水平 +=8Po'E^!d
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 _t[%@G>P
50.misstatements or omissions 错报或漏报 aRwBxf
51.aggregate 总计 c8s/`esA
52.subsequent events 期后事项 ~S6N'$
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53.adjust the financial statements 调整财务报表 iTvCkb48m
54.perform additional audit procedures 实施追加的审计程序 igL^k`&5^"
55.audit risk 审计风险 CUG<v3\
56.detection risk 检查风险 8UcT?Zp
57.inappropriate audit opinion 不适当的审计意见 1GdgF?
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58.material misstatement 重大的错报 Dw[Q,SE
59.tolerable misstatement 可容忍错报 9|m L
60.the acceptable level of detection risk 可接受的检查风险